ANALISIS PENILAIAN KESEHATAN KOPERASI MULTI PIHAK (KMP) INDUSTRI KREATIF KOTA BATU : STUDI KASUS KMP LET’S PLAY GAME STUDIO

Hafiludin, Alan Wahyu (2025) ANALISIS PENILAIAN KESEHATAN KOPERASI MULTI PIHAK (KMP) INDUSTRI KREATIF KOTA BATU : STUDI KASUS KMP LET’S PLAY GAME STUDIO. Masters thesis, Universitas Muhammadiyah Malang.

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Abstract

Multi-Stakeholder Cooperatives (Koperasi Multi Pihak/KMP) represent an economic model that
integrates producers, consumers, workers, and investors within a single organization, requiring
strong governance, accountability, and sustainable performance. This study analyzes the health
assessment of KMP Let’s Play Game Studio, the first officially registered multi-stakeholder
cooperative in Indonesia’s creative industry, particularly in the digital game development sector.
Using a descriptive qualitative method with a case study approach, this research examines
organizational, financial, and managerial aspects of the cooperative based on applicable
cooperative health assessment indicators. The analysis focuses on key dimensions such as
governance, capital structure, operational performance, and risk management. The results
indicate that KMP Let’s Play Game Studio is classified in the “Very Healthy” category, reflecting
sound management practices, a strong financial position, and effective stakeholder collaboration.
However, improvements are still needed in documentation consistency and administrative
procedures to support long-term sustainability. This study is limited to a single cooperative and a
specific period, which may not fully represent long-term performance trends or conditions in other
KMPs. The findings contribute to the development of cooperative health assessment studies and
provide practical insights for strengthening multi-stakeholder cooperatives in the creative
industry sector

Item Type: Thesis (Masters)
Student ID: 202410720110018
Keywords: creative industry, financial statements, multi-stakeholder cooperative.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
T Technology > T Technology (General)
T Technology > TS Manufactures
T Technology > TT Handicrafts Arts and crafts
T Technology > TX Home economics
Divisions: Directorate of Postgraduate Programs > Master of Accounting (62101)
Depositing User: 202410720110018 alanhepi
Date Deposited: 04 Mar 2026 03:00
Last Modified: 04 Mar 2026 03:00
URI: https://eprints.umm.ac.id/id/eprint/28367

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